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Document 52023PC0532
Business in Europe: Framework for Income Taxation (BEFIT) & Transfer Pricing
Proposition de DIRECTIVE DU CONSEIL relative à un cadre pour l’imposition des revenus des entreprises en Europe (BEFIT)
- Initiative summary:
- BEFIT will propose a comprehensive solution to business taxation for the EU, based on the key features of a common set of rules for the tax base and a fairer and more effective approach to the allocation of profits between Member States. It will aim to create a reduction in compliance costs and a coherent approach to corporate taxation in the EU.
- EuroVoc thesaurus:
- politique fiscale; politique tarifaire commune; harmonisation fiscale; entreprise multinationale; coopération fiscale européenne; groupe de sociétés; droit fiscal; régulation des transactions; impôt sur les sociétés; société mère; prix de transfert; collecte de l'impôt
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- Documents:
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Ares(2022)7086603 (Call for evidence for an impact assessment)
Ares(2022)7423761 (Call for evidence for an impact assessment)
Ares(2022)7599600 (Call for evidence for an impact assessment)
Ares(2023)3226215 (Factual summary report of the public consultation) - Leading service:
- Directorate-General for Taxation and Customs Union
- Planned adoption period:
- 01/07/2023 - 30/09/2023
- Check the status of this initiative on the Better Regulation Portal
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
-
- Consultation type:
- Public consultation
- Consultation duration (weeks):
- 12
-
- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
-
- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
-
- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
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- Documents:
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COM/2023/532 final (Proposal for a directive)
Impact assessment
SWD/2023/309 final (Summary of impact assessment) - Leading service:
- Directorate-General for Taxation and Customs Union
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 8